IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
- Enter a term in the Find box.
- Click the Search button.
전시 24751 - 24775 of 76702
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 201408019 | 1031.05-00 | Deferred Exchanges | 02/21/2014 |
| 201408018 | 1361.03-02 | Qualified Subchapter S Trusts | 02/21/2014 |
| 201408018 | 1362.04-00 | Inadvertent Terminations | 02/21/2014 |
| 201408017 | 355.01-00 | Spin-Off | 02/21/2014 |
| 201408016 | 9100.04-00 | Section 168; MACRS | 02/21/2014 |
| 201408015 | 9100.22-00 | Other | 02/21/2014 |
| 201408015 | 1296.00-00 | Passive Foreign Investment Company | 02/21/2014 |
| 201408014 | 562.03-00 | Preferential Dividends | 02/21/2014 |
| 201408014 | 856.00-00 | Definition of Real Estate Investment Trust | 02/21/2014 |
| 201408013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2014 |
| 201408013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2014 |
| 201408012 | 1362.04-00 | Inadvertent Terminations | 02/21/2014 |
| 201408012 | 1362.02-03 | Passive Investment Income | 02/21/2014 |
| 201408011 | 1362.00-00 | Election by Small Business Corporation | 02/21/2014 |
| 201408011 | 1362.04-00 | Inadvertent Terminations | 02/21/2014 |
| 201408010 | 355.01-00 | Spin-Off | 02/21/2014 |
| 201408009 | 1382.00-00 | Taxable Income of Cooperatives | 02/21/2014 |
| 201408008 | 7704.03-00 | Qualifying Income | 02/21/2014 |
| 201408007 | 108.00-00 | Income From Discharge of Indebtedness | 02/21/2014 |
| 201408007 | 108.01-00 | Exclusion From Gross Income | 02/21/2014 |
| 201408007 | 108.02-00 | Reduction of Tax Attributes | 02/21/2014 |
| 201408007 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 02/21/2014 |
| 201408007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2014 |
| 201408006 | 1362.04-00 | Inadvertent Terminations | 02/21/2014 |
| 201408006 | 1362.01-03 | Late Elections | 02/21/2014 |
